https://www.taxtmi.com/caselaws?id=58578 The appeal challenging the denial of deductions under sections 80HH and 80J of the Income-tax Act was dismissed by the Appellate Tribunal ITAT BOMBAY-C. The Tribunal upheld the revenue authorities' decision, emphasizing the mandatory nature of submitting auditors' reports along with the return as a prerequisite for claiming deductions. Despite arguments citing precedents, the Tribunal ruled that failure to comply with the prescribed conditions for deductions justified the denial of the concessions. Consequently, the appeal was deemed without merit and dismissed by the Tribunal. en-us Tue, 08 Jan 1985 00:00:00 +0530 Mon, 20 Dec 2010 17:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58578 The appeal challenging the denial of deductions under sections 80HH and 80J of the Income-tax Act was dismissed by the Appellate Tribunal ITAT BOMBAY-C. The Tribunal upheld the revenue authorities' decision, emphasizing the mandatory nature of submitting auditors' reports along with the return as a prerequisite for claiming deductions. Despite arguments citing precedents, the Tribunal ruled that failure to comply with the prescribed conditions for deductions justified the denial of the concessions. Consequently, the appeal was deemed without merit and dismissed by the Tribunal. Case-Laws Income Tax Tue, 08 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58578